Author: Robert W. McGee
Publisher: Springer Science & Business Media
ISBN: 1461412862
Category : Business & Economics
Languages : en
Pages : 678
Book Description
Why do people evade paying taxes? This is the central question addressed in this volume by Robert McGee and a multidisciplinary group of contributors from around the world. Applying insights from economics, public finance, political science, law, philosophy, theology and sociology, the authors consider the complex motivations for not paying taxes and the conditions under which this behavior might be rationalized. Applying theoretical approaches as well as empirical research, The Ethics of Tax Evasion considers three general arguments for tax evasion: (1) in cases where the government is corrupt or engaged in human rights abuses; (2) where citizens claim inability to pay, unfairness in the tax system, paying for things that do not benefit the taxpayer, excessively high tax rates, or where taxes are used to support an unpopular war; and (3) through philosophical, moral, or religious opposition. The authors further explore these issues by asking whether attitudes toward tax evasion differ by country or other demographic variables such as gender, age, ethnicity, income level, marital status, education or religion. The result is a multi-faceted analysis of tax evasion in cultural and institutional context, and, more generally, a study in ethical dilemmas and rational decision making.
The Ethics of Tax Evasion
Author: Robert W. McGee
Publisher: Springer Science & Business Media
ISBN: 1461412862
Category : Business & Economics
Languages : en
Pages : 678
Book Description
Why do people evade paying taxes? This is the central question addressed in this volume by Robert McGee and a multidisciplinary group of contributors from around the world. Applying insights from economics, public finance, political science, law, philosophy, theology and sociology, the authors consider the complex motivations for not paying taxes and the conditions under which this behavior might be rationalized. Applying theoretical approaches as well as empirical research, The Ethics of Tax Evasion considers three general arguments for tax evasion: (1) in cases where the government is corrupt or engaged in human rights abuses; (2) where citizens claim inability to pay, unfairness in the tax system, paying for things that do not benefit the taxpayer, excessively high tax rates, or where taxes are used to support an unpopular war; and (3) through philosophical, moral, or religious opposition. The authors further explore these issues by asking whether attitudes toward tax evasion differ by country or other demographic variables such as gender, age, ethnicity, income level, marital status, education or religion. The result is a multi-faceted analysis of tax evasion in cultural and institutional context, and, more generally, a study in ethical dilemmas and rational decision making.
Publisher: Springer Science & Business Media
ISBN: 1461412862
Category : Business & Economics
Languages : en
Pages : 678
Book Description
Why do people evade paying taxes? This is the central question addressed in this volume by Robert McGee and a multidisciplinary group of contributors from around the world. Applying insights from economics, public finance, political science, law, philosophy, theology and sociology, the authors consider the complex motivations for not paying taxes and the conditions under which this behavior might be rationalized. Applying theoretical approaches as well as empirical research, The Ethics of Tax Evasion considers three general arguments for tax evasion: (1) in cases where the government is corrupt or engaged in human rights abuses; (2) where citizens claim inability to pay, unfairness in the tax system, paying for things that do not benefit the taxpayer, excessively high tax rates, or where taxes are used to support an unpopular war; and (3) through philosophical, moral, or religious opposition. The authors further explore these issues by asking whether attitudes toward tax evasion differ by country or other demographic variables such as gender, age, ethnicity, income level, marital status, education or religion. The result is a multi-faceted analysis of tax evasion in cultural and institutional context, and, more generally, a study in ethical dilemmas and rational decision making.
Taxation and Public Finance in Transition and Developing Economies
Author: Robert W. McGee
Publisher: Springer Science & Business Media
ISBN: 9780387257112
Category : Business & Economics
Languages : en
Pages : 670
Book Description
Topics in this comprehensive survey include bureaucracy, corruption and tax compliance; public finance in developing economies; taxation in several former Soviet republics, Eastern Europe and China; taxation in the enlarged European Union; tax harmonization vs. tax competition; and the philosophy of taxation and public finance. The editor has assembled a stellar group of authorities to write about their areas of expertise.
Publisher: Springer Science & Business Media
ISBN: 9780387257112
Category : Business & Economics
Languages : en
Pages : 670
Book Description
Topics in this comprehensive survey include bureaucracy, corruption and tax compliance; public finance in developing economies; taxation in several former Soviet republics, Eastern Europe and China; taxation in the enlarged European Union; tax harmonization vs. tax competition; and the philosophy of taxation and public finance. The editor has assembled a stellar group of authorities to write about their areas of expertise.
Indonesian Journal of International & Comparative Law (January 2014)
Author: Adam Wallwork
Publisher: Institute for Migrant Rights Press
ISBN:
Category : Law
Languages : en
Pages : 350
Book Description
Publisher: Institute for Migrant Rights Press
ISBN:
Category : Law
Languages : en
Pages : 350
Book Description
Accounting and Financial System Reform in Eastern Europe and Asia
Author: Robert W. McGee
Publisher: Springer Science & Business Media
ISBN: 0387257101
Category : Business & Economics
Languages : en
Pages : 349
Book Description
Much has been written about the economic and political problems of countries that are in the process of changing from centrally planned systems to market systems. Most studies have focused on the economic, legal, political and sociological problems these economies have had to face during the transition period. However, not much has been written about the dramatic changes that have to be made to the accounting and financial system of a transition economy. This book was written to help fill that gap. This book is the second in a series to examine accounting and financial system reform in transition economies. The first book used Russia as a case study. The present volume in the series examines some additional aspects of the reform in Russia and also looks at the accounting and financial system reform efforts that are being made in Ukraine, Bosnia & Herzegovina, Armenia and five Central Asian republics.
Publisher: Springer Science & Business Media
ISBN: 0387257101
Category : Business & Economics
Languages : en
Pages : 349
Book Description
Much has been written about the economic and political problems of countries that are in the process of changing from centrally planned systems to market systems. Most studies have focused on the economic, legal, political and sociological problems these economies have had to face during the transition period. However, not much has been written about the dramatic changes that have to be made to the accounting and financial system of a transition economy. This book was written to help fill that gap. This book is the second in a series to examine accounting and financial system reform in transition economies. The first book used Russia as a case study. The present volume in the series examines some additional aspects of the reform in Russia and also looks at the accounting and financial system reform efforts that are being made in Ukraine, Bosnia & Herzegovina, Armenia and five Central Asian republics.
Public Sector Accountants and Quantum Leap: How Far We Can Survive in Industrial Revolution 4.0?
Author: Akhmad Solikin
Publisher: Routledge
ISBN: 1000194728
Category : Business & Economics
Languages : en
Pages : 464
Book Description
The Industrial Revolution 4.0 will not only cause job losses, but will also create new workspaces that may not exist today. It also needs to be considered by accountants in government because the processes of budget planning, budget execution, and financial reporting have used a large number of information systems. In the era of the Industrial Revolution 4.0, the changes will be faster, marked by the emergence of such systems as supercomputers, smart robots, cloud computing, big data systems, genetic engineering and the development of neurotechnology that allows humans to optimize brain function further. Industrial Revolution 4.0 will disrupt the accounting profession. This proceedings provides selected papers/research on government accounting, accountability and integrity public sector accounting, financial accounting, accounting information system, auditing and assurance, corporate sustainability, forensic and management accounting, public and corporate finance, taxation and customs, open innovation in public sector accounting. The proceedings provide details beyond what is possible to be included in an oral presentation and constitute a concise but timely medium for the dissemination of recent research results. It will be invaluable to professionals and academics in the field of accounting, finance and the public sector to get an understanding of recent research.
Publisher: Routledge
ISBN: 1000194728
Category : Business & Economics
Languages : en
Pages : 464
Book Description
The Industrial Revolution 4.0 will not only cause job losses, but will also create new workspaces that may not exist today. It also needs to be considered by accountants in government because the processes of budget planning, budget execution, and financial reporting have used a large number of information systems. In the era of the Industrial Revolution 4.0, the changes will be faster, marked by the emergence of such systems as supercomputers, smart robots, cloud computing, big data systems, genetic engineering and the development of neurotechnology that allows humans to optimize brain function further. Industrial Revolution 4.0 will disrupt the accounting profession. This proceedings provides selected papers/research on government accounting, accountability and integrity public sector accounting, financial accounting, accounting information system, auditing and assurance, corporate sustainability, forensic and management accounting, public and corporate finance, taxation and customs, open innovation in public sector accounting. The proceedings provide details beyond what is possible to be included in an oral presentation and constitute a concise but timely medium for the dissemination of recent research results. It will be invaluable to professionals and academics in the field of accounting, finance and the public sector to get an understanding of recent research.
International Taxation Handbook
Author: Colin Read
Publisher: Elsevier
ISBN: 0750683716
Category : Business & Economics
Languages : en
Pages : 391
Book Description
Description and extensions of the capital income effective tax rate literature / M.M. Ruiz, F. Gérard, M. ; p. 11- 41.
Publisher: Elsevier
ISBN: 0750683716
Category : Business & Economics
Languages : en
Pages : 391
Book Description
Description and extensions of the capital income effective tax rate literature / M.M. Ruiz, F. Gérard, M. ; p. 11- 41.
Journal of Accounting, Ethics & Public Policy
Business Research Yearbook
Journal of Accounting, Ethics & Public Policy Vol. 3, No. 1 (Winter 2003)
Author: Robert Mcgee
Publisher: St. Martin's Press
ISBN: 9781589611634
Category : Business & Economics
Languages : en
Pages : 104
Book Description
The Journal of Accounting, Ethics & Public Policy is a scholarly quarterly journal.
Publisher: St. Martin's Press
ISBN: 9781589611634
Category : Business & Economics
Languages : en
Pages : 104
Book Description
The Journal of Accounting, Ethics & Public Policy is a scholarly quarterly journal.
Modern Peoplehood
Author: John Lie
Publisher: Univ of California Press
ISBN: 0520289781
Category : History
Languages : en
Pages : 395
Book Description
"[A] most impressive achievement by an extraordinarily intelligent, courageous, and—that goes without saying—'well-read' mind. The scope of this work is enormous: it provides no less than a comprehensive, historically grounded theory of 'modern peoplehood,' which is Lie’s felicitous umbrella term for everything that goes under the names 'race,' 'ethnicity,' and nationality.'" Christian Joppke, American Journal of Sociology "Lie's objective is to treat a series of large topics that he sees as related but that are usually treated separately: the social construction of identities, the origins and nature of modern nationalism, the explanation of genocide, and racism. These multiple themes are for him aspects of something he calls 'modern peoplehood.' His mode of demonstration is to review all the alternative explanations for each phenomenon, and to show why each successively is inadequate. His own theses are controversial but he makes a strong case for them. This book should renew debate." Immanuel Wallerstein, Yale University and author of The Decline of American Power: The U.S. in a Chaotic World
Publisher: Univ of California Press
ISBN: 0520289781
Category : History
Languages : en
Pages : 395
Book Description
"[A] most impressive achievement by an extraordinarily intelligent, courageous, and—that goes without saying—'well-read' mind. The scope of this work is enormous: it provides no less than a comprehensive, historically grounded theory of 'modern peoplehood,' which is Lie’s felicitous umbrella term for everything that goes under the names 'race,' 'ethnicity,' and nationality.'" Christian Joppke, American Journal of Sociology "Lie's objective is to treat a series of large topics that he sees as related but that are usually treated separately: the social construction of identities, the origins and nature of modern nationalism, the explanation of genocide, and racism. These multiple themes are for him aspects of something he calls 'modern peoplehood.' His mode of demonstration is to review all the alternative explanations for each phenomenon, and to show why each successively is inadequate. His own theses are controversial but he makes a strong case for them. This book should renew debate." Immanuel Wallerstein, Yale University and author of The Decline of American Power: The U.S. in a Chaotic World